| COURT: | ITAT Delhi |
| CORAM: | George George K (JM), T. S. Kapoor (AM) |
| SECTION(S): | 143(2), 147, 292BB |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Additional Ground, Cross-Objection, Non-issue of s. 143(2) notice, Reopening, Void |
| COUNSEL: | Raj Kumar Gupta |
| DATE: | September 26, 2014 (Date of pronouncement) |
| DATE: | October 4, 2014 (Date of publication) |
| AY: | 2008-09, 2005-06, 2006-07, 2007-08 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Non-issue of s. 143(2) notice renders s. 147 assessment void. S. 292BB does not apply. If there is a conflict of judicial opinion, the view in favour of the assessee must be taken. Respondent can raise an additional ground in a Cross-Objection | |
(i) Now, the moot question for consideration is: Whether the non-issuance of a notice u/s 143(2) of the Act as alleged by the assessee-firm had vitiated the conclusion of the assessments u/s 147 read with s. 143(3) of the Act? …
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